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View Full Version : Does my spouse need an ITIN?


matthewra
Apr 5, 2010, 10:09 AM
I am US citizen with some US income.
Married in October 2009 to Canadian.
We both live in Canada full time (I am bone fide foreign resident)

Spouse has no US income

I assume I must henceforth (starting tax year 2009) file Married.

Can I file married/separately just put spouse Name and "Non-resident alien" instead of ITIN

Form W-7 seems to say it MUST be filed with a tax return (can't get ITIN ahead of time for 2009 return) - if that is the case I cannot file electronically (since W-7 not filable elctronically)?

MukatA
Apr 6, 2010, 02:36 AM
1. Choice 1. File separate return and for SSN of spouse put N R A. You must report your worldwide income.

2. Choice 2. File joint return as residents and attach W-7 with your tax return. Both must report worldwide income. Your U.S. Tax Return: U.S. Citizen or Resident with Foreign Income (http://taxipay.blogspot.com/2008/03/us-citizen-or-resident-with-foreign.html)